BOLETÍN INFORMATIVO
Num. 134 · Octubre -Diciembre 2020
Próximas declaraciones a presentar
HASTA EL 20 DE ENERO
- Cuarto Trimestre de “Retenciones a Cuenta” a trabajadores, profesionales y artistas (Modelo 111).
- Cuarto Trimestre de “Retenciones a Arrendadores” (Modelo 115).
HASTA EL 30 DE ENERO
- Cuarto Trimestre de “I.V.A.” (Modelo 303).
- Cuarto Trimestre del “Pago Fraccionado” a Cuenta del I.R.P.F. (Modelos 130 y 131).
- Cuarto Trimestre de Declaración Recapitulativa de Operaciones Intracomunitarias (Modelo 349).
- Resumen Anual 2020 “Retenciones a Cuenta” a trabajadores, profesionales y artistas (Modelo 190).
- Resumen Anual 2020 “Retenciones a Arrendadores (Modelo 180).
- Resumen Anual I.V.A. (Modelo 390).
Temas de interés
MODULOS 2021
Se ha publicado este mes la Orden HAC/1155/2020, de 25 de noviembre, por la que se desarrollan, para el año 2021, el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas y el régimen especial simplificado del Impuesto Sobre el Valor Añadido.
Se mantiene la normativa vigente de límites en Estimación Objetiva.
Los autónomos en este sistema tienen un límite de ingresos de 250.000 Euros, los que facturen a otras empresas, el límite sigue en los 125.000 de hoy.
Los que realicen compras de bienes y servicios el límite vigente son los 250.000 Euros.
LOTERIA DE NAVIDAD.
En 2020 estarán exentos los premios cuyo importe íntegro sea igual o inferior a 40.000 euros. Los premios cuyo importe íntegro sea superior a 40.000 euros, solo tributarán respecto de la parte del mismo que exceda de dicho importe.
PERMISO DE PATERNIDAD
A partir del 1 de enero de 2021 se igualará, por primera vez, el permiso por nacimiento y cuidado del menor para ambos progenitores que podrán disfrutar de 16 semanas de prestación, convirtiendo a nuestro país en uno de los más avanzados de nuestro entorno en cuanto a la equiparación de este permiso como ocurre en países como Suecia, Islandia o Dinamarca.
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